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August 10, 2009 The 1928 Lincoln Cent was produced at 3 US mints: Philadelphia which is shown as 1928-P in this list, Denver which is shown as 1928-D in this list and San Francisco which is shown as 1928-S in this list. To determine which coin you have it will be necessary to locate the mint mark. This mark is a small letter located just below the date. The letter "D" is for Denver. The letter "S" is for San Francisco. If there is no letter the coin was minted at Philadelphia. The circulated and uncirculated values of these coins are shown in the following list. Circulated Grades........1928-P.....1928-D.....1928-S G4..................................$1.............$1.............$2 F12.................................$1.50........$2.............$3 EF40...............................$3.............$5..............$9 Uncirculated GradesMS60...............................$7.............$35.............$75 MS63...............................$13...........$70..............$140 MS65...............................$30............$150............$350

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Q: What is the value of a 1928 US cent?
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